بررسی فاصله انتظاراتی میان آموزش و عمل حسابداری مدیریت
محورهای موضوعی : مدیریت بازرگانی
رمضانعلی رویایی
1
,
حیدر محمدزاده سالطه
2
1 - استادیارگروه حسابداری واحد علوم و تحقیقات، دانشگاه آزاد اسلامی،تهران،ایران
2 - گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران
کلید واژه: آموزش حسابداری مدیریت, فاصله انتظاراتی, عمل حسابداری مدیریت,
چکیده مقاله :
برنامه آموزشی حسابداری مدیریت ، موضوع قابل توجهی است که در طی دهه های اخیر مورد بحث صاحبنظران بوده است ، بدین صورت که چگونه باید مجموعه دانش مشترک برای آموزش حسابداری مدیریت شکل گیرد و اینکه آیا بین تئوری و عمل حسابداری مدیریت ، فاصله انتظاراتی وجود دارد؟ این تحقیق در صدد آنست تا با ارزیابی میزان انتظارات اساتید و مدیران شاغل از حسابداری مدیریت ، فاصله موجود بین آموزش و عمل حسابداری مدیریت را شناسایی و برای به حداقل رساندن این فاصله ، راهکارهایی ارایه نماید. بدین منظور یک نمونه 150 تایی از شرکتهای فعال تولیدی بورس اوراق بهادار تهران انتخاب شدند که در نهایت 69 نفر آنها به پرسشنامه پاسخ دادند. همچنین برای 25 نفر از اساتید حسابداری مدیریت در دانشگاهها پرسشنامه ارسال شد که در نهایت 23 نفر به پرسشنامه ها پاسخ دادند. نتایج حاصله نشان می دهد که مدیران شاغل بر بکارگیری تکنیکهای سنتی و اساتید دانشگاه بر تکنیکهای نوین حسابداری مدیریت تاکید دارند. هر دو گروه بر مهارتها و ویژگی ها و نقاط ضعف و قوت فارغ التحصیلان اخیر حسابداری نظرات مشابهی ارائه دادند. عدم پذیرش تکنیکهای نوین حسابداری مدیریت توسط شاغلین ، ضرورتا بدین معنا نیست که این تکنیکها ، نامربوط و غیر کاریردی هستند. اساتیدی که در پی راهکارهایی برای پذیرش تکنیکهای نوین می باشند ، لازمست که یک پایگاه داده یا یک مجله برای ارتباط مشترک بین شاغلین و استادان ایجاد کنند تا از این طریق راحتتر بتوانند مسائل و مشکلات موجود را به همدیگر منتقل نمایند بدین صورت که شاغلین ، مشکلات واقعی موجود در بکارگیری تکنیکهای مورد استفاده را به اساتید دانشگاهی منتقل و اساتید نیز متقابلا راهکارهای لازم برای حل مسائل موجود را همراه با پیشنهاد تکنیکهای نوین به مدیران شاغل در حسابداری مدیریت ارائه دهند. همچنین مدیران شرکتها می توانند برای کارکنان حسابداری خود ، دوره های آموزشی ضمن خدمت برگزار نموده و در این زمینه از اساتید دانشگاهها کمک بگیرند. وجود یک منبع اطلاعاتی و عملیات مشترک بین شاغلین و اساتید دانشگاه ، هر دو گروه را قادر خواهد ساخت تا بصورت هماهنگ فعالیت نمایند و فاصله انتظاراتی موجود را به حداقل برسانند.
The management accounting curriculum is a noteworthy topic that has been the focus of dispute over the recent decades on how a common body of knowledge (CBK) for management accounting education should form and whether a gap exists between the theory and practice. This paper aims, firstly,to identify if a gap exists between management accounting education and practice by evaluating the perceptions of academics and practitioners as to what is important in management accounting courses,and secondly,to cancass the skills that practitioners and academics consider important to bridge the gap. Thus,150 manufacturing companies listed in Tehran Stock Exchange were randomly selected and finally 69 of them answered the questionnaires.In addition, 25 questionnaires were sent to academics, 23 of whom answered the questionnaires. The results show that practitioners placed an emphasis on traditional management accounting techniques,while academics placed an emphasis on contemporary techniques.Both groups were in agreement on the skills and characteristics required of recent graduates.Non-adoption of management accounting techniques does not mean that the modern techniques are irrelevant and inoperable.Academics who research barriers to the adoption of newer techniques should find forums for their results in practitioners' journals or databases to share their findings with the practitioners.Co-operation between practitioners and academics would enable both groups.to co-ordinate and better understand why the “gap” exists,and ultimately to bridge the gap.
Adler, R., Everett, A. M., & Waldron, M. (2000). Advanced management accounting techniques in manufacturing: Utilisation, benefits, and barriers to implementation. Accounting Forum, 24(2), 131-150.
Ainikkal, J. (1993). Exploring the New Zealand manufacturing environment. Accountants Journal, 28-31.
Albrecht, W. S., & Sack, R.J. (2000). Accounting education: Charting the course through a perilous future. American Accounting Association. Accounting Education Series, 16.
Albrecht, W. S., & Sack, R. J. (2001). The perilous future of accounting education. The CPA Journal, 71(3), 16-23.
Azar, A., & Momeni, M. )(2006). Statistics and its Application in Management. Tehran: Samt Publications, (In Persian).
Bhimani, A. & Pigott, D. (1992). Implementing ABC: A case study of organisational and behavioural consequences. Management Accounting Research, 3, 119-132.
Birnberg, J. G. (2000). The role of behavioural research in management accounting in the 21st century. Issues in Accounting Education, 15(4), 713-728.
Boer, G. B. (2000). Management accounting education: Yesterday, today, and tomorrow. Issues in Accounting Education, 15(2), 313-333.
Brewer, P. C. (2000). An approach to organising a management accounting curriculum. Issues in Accounting Education. Issues in Accounting Education, 15(2), 211-235.
Bright, J., Davies, R. E., Downes, C. A., & Sweeting, R. C. (1992). The deployment of costing techniques and practices: a UK study. Management Accounting Research, 3, 201-211
Burritt, R. (2000). What is Australian management accounting? Charter, 71(9), 69.
Chenhall, R. H. & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9, 1-19.
Chua, W. F., & Baxter, J. (2000). Management accounting – beyond 2000. Pacific Accounting Review, 11(2), 54-65.
Cooper, R., & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard Business Review, 96-103.
Deakin, E. B., & Summers, L. S. (1975). A survey of curriculum topics relevant to the practice of management accounting. The Accounting Review, 380-383.
Dugdale, D. (1993). Theory and practice: The views of CIMA members and students. Management Accounting.
Dyer, J. L. (1999). Accounting education on the threshold of a new century. The Government Accountants Journal, 48 (4), 40-47.
Edwards, K., & Emmanuel, C. R. (1990). Diverging views on the boundaries of management accounting. Management Accounting Research. 1, 51-63.
French, G. R., & Coppage, R. E. (2000). Educational issues challenging the future of the accounting profession. Ohio CPA Journal 59(3), 69-73.
Hawkes, L. C., Fowler, M., & Tan, L. M. (2003). Management Accounting Education. Massey university.
Horngren, C. T. (1989). Cost and management accounting: Yesterday and today. Journal of Management Accounting Research, 23-32.
Iran Nejad Parizi, M. (2003). Research Methods in Social Sciences. Tehran: Modiran Publishing, (In Persian).
Johnson, H. T., & Kaplan, R. S. (1987). Relevance Lost: The Rise and Fall of management Accounting. Boston: Harvard Business School Press.
Kaplan, R. S. (1984). The evolution of management accounting. The Accounting Review, 59(3), 390-418.
Kaplan, R. S. (1992). In defence of Activity-based cost management, Management Accounting, 74(5), 58-63.
Kennedy, T., & Bull, R. (2000). The great debate, Management Accounting, 78(5), 32-33.
Knight, R. E., & Zook, D. R. (1982). Controllers and CPAs evaluate the relevance of education topics. Management Accounting, 30-34.
Maher, M. W. (2000). Management accounting education at the millennium. Issues in Accounting Education, 15 (20), 335-346.
Maskall, B., & Baggaley, B. (2000). The future of management accounting. Journal of Cost Management 14(5), 24-27.
Novin, A. M., Pearson, M. A., & Senge, S. V. (1990). Improving the curriculum for aspiring management accountants: The practitioner’s point of view. Journal of Accounting Education, 8, 207-224.
Ortman, R., & Buehlmann, D. (1989). Supplementing cost accounting courses in response to the changing business environment. Issues in Accounting Education, 4,161-178.
Rahnamaye Rodposhti, F. (2007). Expenditure-Based Costing. Tehran: Termeh Publishing, (In Persian).
Rahnamaye Rodposhti, F. (2007). Target Costing. Translated by: M., Jalili, Tehran: Termeh Publishing, (In Persian).
Robinson, M. A., & Barrett, M. E. (1988). The content of management accounting curricula. The Accounting Educators Journal, 49-60.
Russell, K. A., Siegel, G. H., & Kulesza, C. S. (1999). Counting more, counting less. Strategic Finance, 81, 9, 39-46.
Shiraz, R. (2005). Management Accounting. 131th Audit Organization, (In Persian).
Siegel, G., & Sorenson, J. E. (1994). What corporate America wants in entry-level accountants?. Management Accounting, 76(3), 26-31.
Szendi, J. Z., & Elmore, R. C. (1993). Management accounting: Are new techniques making in-roads with practitioners?. Journal of Accounting Education, 11, 61-76.
Zahrabi A. (2004). Evaluation of the Effect of Accounting Training on Managers' Decisions. Master Thesis, Tehran: Islamic Azad University, Science and Research Branch, (In Persian).
_||_
Adler, R., Everett, A. M., & Waldron, M. (2000). Advanced management accounting techniques in manufacturing: Utilisation, benefits, and barriers to implementation. Accounting Forum, 24(2), 131-150.
Ainikkal, J. (1993). Exploring the New Zealand manufacturing environment. Accountants Journal, 28-31.
Albrecht, W. S., & Sack, R.J. (2000). Accounting education: Charting the course through a perilous future. American Accounting Association. Accounting Education Series, 16.
Albrecht, W. S., & Sack, R. J. (2001). The perilous future of accounting education. The CPA Journal, 71(3), 16-23.
Azar, A., & Momeni, M. )(2006). Statistics and its Application in Management. Tehran: Samt Publications, (In Persian).
Bhimani, A. & Pigott, D. (1992). Implementing ABC: A case study of organisational and behavioural consequences. Management Accounting Research, 3, 119-132.
Birnberg, J. G. (2000). The role of behavioural research in management accounting in the 21st century. Issues in Accounting Education, 15(4), 713-728.
Boer, G. B. (2000). Management accounting education: Yesterday, today, and tomorrow. Issues in Accounting Education, 15(2), 313-333.
Brewer, P. C. (2000). An approach to organising a management accounting curriculum. Issues in Accounting Education. Issues in Accounting Education, 15(2), 211-235.
Bright, J., Davies, R. E., Downes, C. A., & Sweeting, R. C. (1992). The deployment of costing techniques and practices: a UK study. Management Accounting Research, 3, 201-211
Burritt, R. (2000). What is Australian management accounting? Charter, 71(9), 69.
Chenhall, R. H. & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9, 1-19.
Chua, W. F., & Baxter, J. (2000). Management accounting – beyond 2000. Pacific Accounting Review, 11(2), 54-65.
Cooper, R., & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard Business Review, 96-103.
Deakin, E. B., & Summers, L. S. (1975). A survey of curriculum topics relevant to the practice of management accounting. The Accounting Review, 380-383.
Dugdale, D. (1993). Theory and practice: The views of CIMA members and students. Management Accounting.
Dyer, J. L. (1999). Accounting education on the threshold of a new century. The Government Accountants Journal, 48 (4), 40-47.
Edwards, K., & Emmanuel, C. R. (1990). Diverging views on the boundaries of management accounting. Management Accounting Research. 1, 51-63.
French, G. R., & Coppage, R. E. (2000). Educational issues challenging the future of the accounting profession. Ohio CPA Journal 59(3), 69-73.
Hawkes, L. C., Fowler, M., & Tan, L. M. (2003). Management Accounting Education. Massey university.
Horngren, C. T. (1989). Cost and management accounting: Yesterday and today. Journal of Management Accounting Research, 23-32.
Iran Nejad Parizi, M. (2003). Research Methods in Social Sciences. Tehran: Modiran Publishing, (In Persian).
Johnson, H. T., & Kaplan, R. S. (1987). Relevance Lost: The Rise and Fall of management Accounting. Boston: Harvard Business School Press.
Kaplan, R. S. (1984). The evolution of management accounting. The Accounting Review, 59(3), 390-418.
Kaplan, R. S. (1992). In defence of Activity-based cost management, Management Accounting, 74(5), 58-63.
Kennedy, T., & Bull, R. (2000). The great debate, Management Accounting, 78(5), 32-33.
Knight, R. E., & Zook, D. R. (1982). Controllers and CPAs evaluate the relevance of education topics. Management Accounting, 30-34.
Maher, M. W. (2000). Management accounting education at the millennium. Issues in Accounting Education, 15 (20), 335-346.
Maskall, B., & Baggaley, B. (2000). The future of management accounting. Journal of Cost Management 14(5), 24-27.
Novin, A. M., Pearson, M. A., & Senge, S. V. (1990). Improving the curriculum for aspiring management accountants: The practitioner’s point of view. Journal of Accounting Education, 8, 207-224.
Ortman, R., & Buehlmann, D. (1989). Supplementing cost accounting courses in response to the changing business environment. Issues in Accounting Education, 4,161-178.
Rahnamaye Rodposhti, F. (2007). Expenditure-Based Costing. Tehran: Termeh Publishing, (In Persian).
Rahnamaye Rodposhti, F. (2007). Target Costing. Translated by: M., Jalili, Tehran: Termeh Publishing, (In Persian).
Robinson, M. A., & Barrett, M. E. (1988). The content of management accounting curricula. The Accounting Educators Journal, 49-60.
Russell, K. A., Siegel, G. H., & Kulesza, C. S. (1999). Counting more, counting less. Strategic Finance, 81, 9, 39-46.
Shiraz, R. (2005). Management Accounting. 131th Audit Organization, (In Persian).
Siegel, G., & Sorenson, J. E. (1994). What corporate America wants in entry-level accountants?. Management Accounting, 76(3), 26-31.
Szendi, J. Z., & Elmore, R. C. (1993). Management accounting: Are new techniques making in-roads with practitioners?. Journal of Accounting Education, 11, 61-76.
Zahrabi A. (2004). Evaluation of the Effect of Accounting Training on Managers' Decisions. Master Thesis, Tehran: Islamic Azad University, Science and Research Branch, (In Persian).